摘要：It is a well-known fact that research and development (RD) activities are an important factor in maintaining a business on the market. Nowadays, not only is conducting RD crucial for entities from new technology sector, but also for companies from each sector, including service entities. The aim of the study was to investigate RD activities among the biggest publicly traded entities in Poland and to examine the way economists and engineers understand the notion of RD. We hypothesize and find that RD expenditure is underestimated or unrecognized in financial reports disclosed by service sector enterprises. Further, we surveyed professional economists and engineers to investigate their knowledge about RD notion and ability to distinguish operational (day-to-day) actions from RD activities. The study results indicated difference between the opinions expressed by economists and engineers. Our findings are important for regulators and practitioners as they pinpoint that a substantial change in the definition of RD is required in order to facilitate a wider adoption of RD by companies rendering services.
关键词：research and development; financial reporting; definition
